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Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.

Collecting a large sample of US firms between 1989 and 2016, hypotheses are tested using a hazard model. Several robustness and endogeneity checks corroborate the main findings.

The results show that tax-planning firms are less likely to default in the introduction and decline stages, while they are more likely to default in the growth and maturity stages. The findings suggest that introductory and declining firms use cash resources obtained from tax planning efficiently to meet their needs and acquire other useful resources. In growing and mature firms, tax aggressiveness generates unnecessary slack resources, weakens managerial discipline and increases reputational risks.

The results shed light on the benefits and costs associated with tax planning throughout firms' life cycle, holding great significance for managers, investors, lenders and other stakeholders.

This study contributes to the literature that examines resource management at different life cycle stages by showing that cash resources from tax planning are managed in distinctive ways in each life cycle stage, having a varied impact on the likelihood of default. The authors shed light on underexplored cash resources. Furthermore, this study shows the potential linkages between the agency theory and RBV.

Indonesia subscribes to rights-based principles of family planning. However, a chasm between principles and practice has long been noted on a global basis, and progress has not been well-documented. This paper aims to assess the extent to which the Indonesian national family planning program has evolved in a manner that is consistent with rights-based principles.

The primary source of data was five Indonesian Demographic Health Surveys undertaken from 1997 to 2017. The analyses were organized around three major categories of family planning-related human rights. Trend analysis and logistic regression were used in analyzing the data.

Indonesian women have considerable autonomy in family planning decision, reporting that family planning decisions were mainly made by themselves or jointly with their spouse. Although contraceptive method awareness and demand for family planning are high, Indonesia fares poorly with regard to informed choice in contraceptive method selection. Access to family planning services is comparatively high as judged by contraceptive prevalence, family planning demand satisfaction and unmet need for family planning. However, significant geographic and socioeconomic inequity were observed on many indicators, with eastern Indonesian provinces consistently lagging behind.

This paper focuses on married couple, as Indonesia has a restrictive policy to limiting access and information of family planning for other groups, unmarried youth in particular.

This paper makes an important contribution to document how effectively the prohuman rights policy orientation toward family planning has been translated into services.

This study aims to systematise the methodology used in comparative urban planning law and propose primary contexts for comparison in planning law.

This study undertook a review of comparative law methodology discourse and sought to establish connections between the discourse and the field of planning law.

This study argues for establishment of a realistic goal for comparative planning law by focusing on the planning law's modifiability. The goal of comparison in planning law should not be to find universally desirable principles or better solutions. Rather, the goal should be to identify a motive for devising a solution. This is because it is not only difficult to establish legal values that are universally applicable to planning law but also inappropriate to determine superiority of planning laws that have been developed over time by each jurisdiction’s sovereignty and policies on land use. When determining comparable systems for analysis among legal systems that are functionally equivalent, it is important to consider the context of land use relations alongside the comparative analysis to be done. To set realistic goals, the context should not be extended indefinitely but be systematised. Based on the foundational relationship underlying planning law, including the tension between planning authorities and property owners, this study presents five specific contexts for comparative analysis: “Strength of Property Rights,” “Level of Judicial Intervention,” “Plan- or Development-led System,” “Allocation of Planning Power” and “Level of Participation.” Examination of these contexts will allow better understanding of the similarities and differences among different systems and practical application of the results of comparative studies.

This study presents a novel approach to systematising the methodology and framework of comparative planning law.

This study applies and extends goal concepts by exploring the roles of goal intention and implementation planning in explaining how consumers minimize food waste (FW). It consists of impulsiveness in a food domain and food waste-related habit strength as obstacles in this motivational process.

Survey data from 399 Vietnamese consumers and structural equation modeling are used to test the proposed model.

The results establish a causal mechanism from goal intention to food waste reduction behavior via implementation planning. It also highlights mechanisms in which impulsiveness leads to a weak goal intention and careless implementation planning, consolidates FW-related habit strength and makes consumers fail to achieve food waste reduction (FWR) goals.

Future studies would benefit by investigating FWR behavior in different contexts based on the theory of trying or model of goal-directed behavior with the other traits, such as self-esteem or environmental values.

Businesses should design smaller eating portions to limit consumer impulsiveness in buying food. Food policymakers should educate consumers to form and maintain implementation planning, provide them with useful tools to deal with food habits or stimulate ethical motives to reduce FW.

This study extends goal concepts by exploring different routes, highlighting the competing roles of impulsiveness and habit strength compared with goal intention on FWR behavior.

While empirical studies establish the importance of procurement planning in achieving value for money (VfM) in procurement, there is scant evidence demonstrating a link between procurement planning and procurement regulatory compliance, and thus VfM. As a result, this study examined how procurement regulatory compliance can be applied when procurement practitioners in Tanzania seek to maximize VfM through procurement planning.

A cross-sectional research design was adopted from which data were collected once through a structured questionnaire. The structural equation modeling (SEM) and Hayes' PROCESS macro test for mediation analysis were used to analyze the collected data.

Procurement planning has a significant and positive relationship with procurement regulatory compliance (ß = 0.491, p < 0.001). Procurement regulatory compliance has a significant and positive relationship with VfM in procurement (ß = 0.586, p < 0.001). Results also show that procurement planning is a significant positive predictor of VfM (ß = 0.257, p = 0.005). Furthermore, the bootstrapping confidence intervals revealed that procurement regulatory compliance significantly mediates the relationship between procurement planning and VfM in procurement.

Although the study was able to accomplish its overall objective, it is limited in terms of the geographical setting under which the study was conducted. Hence, the generalization of research results should be made with caution as each country has specific public procurement laws and regulations governing the conduct of procurement activities in the public sector.

The study contributes to the growing debate on achieving VfM in procurement activities. The study adds to the literature on public procurement by establishing the mediation effect of procurement regulatory compliance on the quest toward achieving VfM in public procurement.

Against the theoretical backdrop of the embeddedness and the resilience literatures, this paper investigates if and how SMEs' planning for adversity affects firms' performance.

The paper develops hypotheses that investigate the link between the risk management of immigrant-led and native-led SMEs and their performance and draw on novel data from a survey on 900 immigrant- and 2,416 native-led SMEs in 5 European cities to test them.

Immigrant-led SMEs are less likely to implement an adversity plan, especially when they are in an enclave sector. However, adversity planning is important to enhance the growth of immigrant-led businesses, even outside a crisis period, and it reduces the performance gap vis-à-vis native-led businesses. Inversely, the positive association between adversity planning and growth in the sample of native entrepreneurs is mainly driven by entrepreneurs who have experienced a severe crisis in the past.

This paper empirically uses planning for adversity as an anticipation stage of organizational resilience and tests it in the context of immigrant and native-led SMEs. Results support the theoretical reasoning that regularly scanning for threats and seeking information beyond the local community equips immigrant-led SMEs with a broader structural network which translates into new organizational capabilities. Furthermore, results contribute to the process-based view of resilience demonstrating that regularly planning for adversity builds a firm's resilience potential, though the effect is contingent on the nationality of the leaders.

Since many global path planning algorithms cannot achieve the planned path with both safety and economy, this study aims to propose a path planning method for unmanned vehicles with a controllable distance from obstacles.

First, combining satellite image and the Voronoi field algorithm (VFA) generates rasterized environmental information and establishes navigation area boundary. Second, establishing a hazard function associated with navigation area boundary improves the evaluation function of the A^* algorithm and uses the improved A^* algorithm for global path planning. Finally, to reduce the number of redundant nodes in the planned path and smooth the path, node optimization and gradient descent method (GDM) are used. Then, a continuous smooth path that meets the actual navigation requirements of unmanned vehicle is obtained.

The simulation experiment proved that the proposed global path planning method can realize the control of the distance between the planned path and the obstacle by setting different navigation area boundaries. The node reduction rate is between 33.52% and 73.15%, and the smoothness meets the navigation requirements. This method is reasonable and effective in the global path planning process of unmanned vehicle and can provide reference to unmanned vehicles’ autonomous obstacle avoidance decision-making.

This study establishes navigation area boundary for the environment based on the VFA and uses the improved A* algorithm to generate a navigation path that takes into account both safety and economy. This study also proposes a method to solve the redundancy of grid environment path nodes and large-angle steering and to smooth the path to improve the applicability of the proposed global path planning method. The proposed global path planning method solves the requirements of path safety and smoothness.

The paper aims to present a pedagogical model tailored to the development of key competences in the urban planning profession in post-socialist transitional countries that is based on the creation of an integrated platform for dialogue and the development of professional competences as part of the process, whereby students produce their final projects.

The pedagogical model is based on the principles of education for sustainable development and focuses on the establishment of a repeatable platform for dialogue between students and mentors, members of the mentoring team, the local community, external members of the consulting team of experts and foreign master’s degree programmes, in the process of producing students’ projects. The proposed method addresses several dimensions, including: the education of students, teachers, professionals and local experts, the establishment of a network for cooperation and collaboration and the delivery of practical and usable results.

The paper provides a comparative overview of the pedagogical model’s application in producing the final master’s degree projects of three generations of students, as well as its alignment with the needs of re-defining the role and reach of the profession of urban planner in an environment of post-socialist transition. The model was improved, enhanced and optimised through this process and then corroborated with its practical implementation.

The innovative pedagogical model comprises an instrument to enhance the professional capacities of all participants in the production of final master’s projects: academics, practitioners and future professionals/students, through discussions of topical issues, innovative modes of work and new professional responses grounded in the local context and tested by a broad range of stakeholders. It is of particular importance for countries in transition experiencing a shift in the paradigm of professional action, especially as the proposed pedagogical model establishes a problem-solving platform that surpasses academia.

The purpose of this paper is to quantify to what extent the housing bubble in the early-to-mid 2000s in Spain exacerbated land planning corruption among Spain’s largest municipalities.

The authors exploit plausibly exogenous variation in housing prices induced by changes in local mortgage market conditions; namely, the rapid expansion of savings banks (Cajas de Ahorros). Accounting for electoral competition in the 2003–2007 and 2007–2009 electoral cycles among Spanish municipalities larger than 25,000 inhabitants, the authors estimate a positive relationship between housing prices and land planning corruption in municipalities with variation in savings bank establishments using instrumental variables techniques.

A 1% increase in housing prices leads to a 3.9% points increase in the probability of land planning corruption. Moreover, absolute majority governments (not needing other parties’ support) are more susceptible to the incidence of corruption than non-majority ones. Two policy implications to address corruption emerge: enhance electoral competition and increase scrutiny over land planning decisions in sparsely populated.

First empirical evidence of a formal link between the 2000s housing bubble in Spain and land planning corruption.

The aim of this research is to analyze empirical evidence of the effect of governance structure (GS) on perceived success of the succession process. It is also reported that in India, family firms have a more informal organization structure and governance and have an informal and unplanned approach to bringing the successors into family business. Previous studies have reported that GS is an important factor for a successful succession process. This study examines the role of management succession planning as an intervening variable to achieve perceived success of the succession process.

Data have been collected using a questionnaire schedule with 113 respondents who are successors from family business firms in Kerala, India. The study uses snowball sampling technique. Partial least square-structural equation modeling has been used to do data analysis.

The results of the study showed that GS has a significant positive effect on the success of the succession process. GS has a significant positive effect on management succession planning. Management succession planning partially mediates the relationship between GS and perceived success of the succession process.

The results of the study indicate the effect of GS on the relationship between, perceived success of the succession process and management succession planning. The mediating role of management succession planning in the above relationship is also confirmed. Therefore, before starting the succession process a good GS should be put in place for ensuring the success of the succession process. Family firms must implement the succession plan well to make the succession process successful.

The main contribution of the study is to empirically investigate the effect of GS and management succession planning to enhance the success of the succession process.